Finance Act 2008

Transitional provision

82 (1) This paragraph applies in relation to an individual’s general earnings for the tax year 2007-08 or any earlier tax year (“the relevant tax year”) if the individual—

(a) was UK resident in that year, but

(b) was not domiciled in the United Kingdom, or was not ordinarily UK resident, in that year.

(2) Section 22 or 26 of ITEPA 2003 (as amended by this Part of this Schedule) applies in relation to the general earnings as if—

(a) section 809B of ITA 2007 (claim for remittance basis to apply) applied to the individual for the relevant tax year, and

(b) section 22(7) or 26(6) of ITEPA 2003 were omitted.

(3) In relation to the general earnings, the definition of “foreign employer” in section 721(1) of ITEPA 2003 has effect as if at the end there were inserted “and not resident in the Republic of Ireland”.